A3.712 General

The first drafts of the First-tier Tax Chamber rules were prepared within the Ministry of Justice with input from the Tax Appeals Modernisation stakeholder group, and these were then subject to consultation. The rules were finalised by the Tribunal Procedure Committee (TPC) and laid before Parliament on 13 February 2009; they came into force on 1 April 20091.

The TPC used the rules developed for the Administrative Appeals Chamber in the Upper Tribunal as the basis for the rules relating to the Tax and Chancery Chamber of the Upper Tribunal2. They then sought views on how these rules should

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